Nevada Revised Statutes Title 20. Counties and Townships: Formation, Government and Officers § 243.080. Creation--1861

There shall be a county, to be known as Esmeralda County, to include all that part of Nevada Territory within the boundaries described as follows:  Beginning at a point where the 37th degree of north latitude intersects the 116th meridian, and running west along the 37th degree to the California line;  thence along the line in a northwesterly direction to the summit of the divide between the east and west forks of the Walker River;  thence along the divide in a northerly direction to the headwaters of Desert Creek;  thence following down the middle of Desert Creek to a point where it debouches from the mountain;  thence following the base of the mountain to the west branch of the Walker River;  thence across the river to the base of the mountain;  thence following the base of the mountain in a direct line, as near as may be, to Mason's Ranch;  thence due east to the 116th meridian;  thence south along the 116th meridian to the place of beginning.